Regulation
03/08/2018

Rules of Procedure of the Ministry of Finance 31 January 2018

Issued pursuant to
Section 75, Part one
of the State Administration Structure Law

I. General Provisions

1. The rules of procedure of the Ministry of Finance (hereinafter - the rules of procedure) prescribe the structure, work organisation of the Ministry of Finance (hereinafter - the Ministry), competence of the officials and employees of the Ministry (hereinafter - the employees), the structural units of the Ministry and the institutions subordinate to the Ministry (hereinafter - the subordinated institutions).

2. The Ministry shall carry out the functions and tasks prescribed by the State Administration Structure Law, State Civil Service Law, the 29 April 2003 Cabinet Regulation No. 239 By-law of the Ministry of Finance (hereinafter - the By-law), as well as other legal frameworks and the rules of procedure.

II. Structure of the Ministry

3. The structure of the Ministry shall be set in the rules of procedure, rules of procedure of the structural units and the list of offices.

4. The work of the Ministry shall be managed by the minister (hereinafter - the Minister), who shall be the chief official of the ministry.

5. The operation of the Minister shall be ensured by the employees of the Minister’s Bureau and the structural units of the Ministry.

6. The Minister’s Bureau shall be managed by the head of the Minister’s Bureau. The Minister shall set the competence of the head of the Minister’s Bureau and the advisors to the Minister in the employment contract and separate orders.

7. The Parliamentary Secretary of the Ministry, ensuring the link between the Minister and the Saeima (Parliament), shall be directly subordinate to the Minister.

8. The State Secretary, being the Head of Administration of the Ministry, shall be directly subordinate to the Minister.

9. The Director of the European Union Funds Audit Department as the Head of the Audit Authority of the European Union Funds and Foreign Financial Assistance (hereinafter - the Audit Authority) shall be subordinate to the Minister. The civil servants and employees of the European Union Funds Audit Department shall be functionally subordinate to the Director of the Department.

10. The list of the offices of the Ministry shall specify the number of office positions in the structural unit, job titles, codes of occupations under the Occupation Classification, office statuses (employee or civil servant office), family and level of offices, and the monthly salary planned for the office.

11. The structural units of the Ministry shall be departments and divisions.

12. Divisions may be formed within a department. The number of divisions in a department, the competence and the name thereof shall be prescribed by the rules of procedure and list of positions of the relevant structural unit.

13. Employees not included in the structural units shall be directly subordinate to the State Secretary in accordance with the list of the offices of the Ministry, except for the employees directly subordinate to the Deputy State Secretaries and the Head of the Administration.

14. There are the following structural units in the Ministry (Annex):

14.1. under the direct subordination of the State Secretary:

14.1.1. European Union Funds Audit Department (administratively), except for the Director of the Department;

15. Heads of structural units may have their deputies, the competence whereof shall be prescribed by the rules of procedure of the structural unit and job description.

III. Work Organisation of the Ministry.

16. Procedure for work organisation in the Ministry shall be prescribed by the internal legal framework.

17. The Minister shall assign the tasks to the Parliamentary Secretary and the State Secretary. The Minister may assign direct tasks to any employee of the Ministry and, in line with the competence, may assign direct tasks to the head of the subordinated institution.

18. The Parliamentary Secretary, in line with the competence, shall assign the tasks to the State Secretary. The Parliamentary Secretary, in line with the competence, may assign direct tasks to any employee of the Ministry and the head of the subordinated institution, except for the civil servants and employees of the European Union Funds Audit Department.

19. The State Secretary shall assign the tasks to the Deputy State Secretaries, Head of Administration and Directors of the Departments, who shall ensure the fulfilment of the task. The State Secretary may assign direct tasks to any employee of the Ministry, except for the employees of the European Union Funds Audit Department.

20. The State Secretary, in line with the competence, may assign the tasks to the heads of the subordinated institutions of the Ministry.

21. The Deputy State Secretary and the Head of Administration shall assign the tasks to the Directors of the subordinated Departments and may assign direct tasks to the officials (employees) of the subordinated structural units, who shall ensure the fulfilment of their orders.

22. The Deputy State Secretary and the Head of Administration, in line with the competence, observing the structure and subordination of the Ministry, may assign the tasks to the head of the structural units subordinate to another Deputy State Secretary.

23. The Director of the European Union Funds Audit Department as the Head of the Audit Authority shall be entitled to report directly to the Minister and the Cabinet of Ministers.

24. The Director of the Department shall manage the work of the Department and shall assign the tasks to the employees of the Department.

25. The Head of the Division shall manage the work of the Division and shall assign the tasks to the employees of the Division.

26. If the employee receives direct tasks from the Minister or the Parliamentary Secretary, they shall inform their line supervisor to this effect in accordance with the subordination order. The line supervisor of the employee shall inform the Director of the Department about the received task, whereas the Director of the Department shall inform the relevant Deputy State Secretary or the Head of Administration, whom they are subordinate to. The Deputy State Secretary and the Head of Administration shall inform the State Secretary to this effect.

27. If the employee receives a direct task from the State Secretary, the Deputy State Secretary, the Head of Administration or another higher official, other than the line supervisor thereof, the employee shall inform their line supervisor to this effect, whereas the line supervisor shall inform the Director of the Department.

IV. Competence of the Officials of the Ministry

28. The competence of the Minister, the Parliamentary Secretary and the State Secretary shall be prescribed by the State Administration Structure Law, the By-law and other legal frameworks and separate orders.

29. During the absence of the State Secretary (temporary incapacity, business trip, leave of absence, etc.), the duties of the State Secretary shall be fulfilled by the Deputy State Secretary appointed by the Minister, inter alia, the Deputy State Secretary on European Union Structural Funds and Cohesion Fund Issues (except for issues related to the Audit Authority, the Ministry of Finance as the beneficiary in the projects of European Union structural funds, Cohesion Fund, EEA Financial Mechanism, Norwegian Financial Mechanism and Latvian -Swiss Cooperation Programme, as well as the duties of the national official in charge of the European Union Financial Mechanisms PHARE Programme and Transition Facility) or the Head of the Administration.

30. The Deputy State Secretary shall:

30.1. make policy (implement the set priorities in the particular policy area, aggregate the problem, set objectives, select and introduce the solutions for the achievement of policy objectives, assess the impact of policy on the achievement of the objectives) in their field of competence;

30.2. coordinate the implementation of political decisions, development and implementation of the strategy in accordance with the government guidelines, within the scope of their competence;

30.3. plan, manage, organise and coordinate the work of the structural units directly subordinate thereto, as well as assign tasks and give instructions to the heads thereof;

30.4. ensure the fulfilment of the legal framework and the tasks of the Minister, the Parliamentary Secretary and the State Secretary, in line with the competence;

30.5. in line with the competence, represent the Ministry in relations with other public administration institutions, international institutions, as well as legal entities and natural persons;

30.6. submit to the State Secretary, proposals on the structure and work organisation of the directly subordinated structural units, appointment for office or hiring of employees and dismissing them from office or work, scope of duties of the employees, performance results, material and moral incentives, as well as holding employees disciplinarily liable;

30.7. establish the duties and responsibilities of the heads of the directly subordinated structural units and submit the job descriptions of the heads of the structural units to the State Secretary for approval;

30.8. perform the supervision of the subordinated institution within the field of their competence:

30.8.1. provide an opinion on the operational and development strategy developed by the institution;

30.8.2. provide an opinion on the annual operational plan, annual statement developed by the institution, as well as the operation, performance indicators of the institution;

30.8.3. provide an opinion on the allocation of funds and budgetary request of the institution;

30.8.4. review the complaints of private individuals and public administration institutions regarding the operation of the subordinated institution;

30.8.5. on assignment of the State Secretary, request information from the head of the subordinated institution about issues on the operation of the institution and assess it.

31. The Deputy State Secretary on Budget Issues shall:

31.1. make the policy in the State budget field; the field of remuneration of the public sector employees; the field of financing and financial supervision of local governments;

31.2. ensure the preparation of the draft annual State budget law and amendments thereto (package of draft law), and the preparation of explanations to the draft annual State budget law and amendments thereto (package of draft law);

31.3. ensure the coordination and improvement of the State financial management and budget planning methodology;

31.4. ensure the supervision of the financial operation of local governments, analyses of financial indicators of local governments, development of the draft State budget law and the explanations thereto pertaining to local governments;

31.5. coordinate the solving of issues pertaining to the fulfilment of the annual State budget law;

31.6. ensure operational supervision in the institution subordinate to the Ministry - the Treasury.

32. The Deputy State Secretary on Tax, Customs and Accounting Issues shall:

32.1. make the policy in the tax field; customs field; accounting field; field of auditing commercial companies;

32.2. in cooperation with the State Revenue Service, ensure the implementation of the customs and tax policy;

32.3. ensure the tax impact and revenue analysis and forecasting;

32.4. ensure the fully-fledged representation of Latvia in the European Union and in the international institutions in issues under the competence of the office.

33.1. make policy in the field of tax administration; the field of restricting the shadow economy; the field of fees; the policy for protection of the interests of the State and consumers in the field of use of precious metals, precious stones and the products thereof; in the field of gambling and lotteries; in the field of the public benefit organisation policy sub-sector;

33.2. ensure the governance of the tax administration;

33.3. ensure the analysis of the shadow economy and development of proposals;

33.4. ensure the coordination of introduction of the revenue of the accruals principle;

33.5. ensure operational supervision in the following institutions subordinate to the Ministry:

33.5.1. State Revenue Service;

33.5.2. Lotteries and Gambling Supervision Inspection.

34. The Deputy State Secretary on Financial Policy Issues shall:

34.1. make policy in the field of the financial market and the field of State fiscal policy;

34.2. ensure systematic and regular analysis of the national economy and public finance condition, as well as shall develop the forecasts of the macroeconomic and fiscal indices for the substantiation of State fiscal policy;

34.3. ensure the protection of the interests related to the policy framework ensuring the growth of the national economy, fiscal sustainability and financial stability at the international level;

34.4. ensure the preparation and defence of the standpoint of the Ministry with respect to the European Union multiannual financial framework and the European Union legal framework applicable thereto;

34.5. ensure the determination of the opinion and priorities of the Ministry with respect to European Union issues and the preparation and defence of the positions of the Ministry with respect to general issues of the economic, financial and fiscal policy at the European Union and international level;

35. The Deputy State Secretary on European Union Structural Funds and Cohesion Fund Issues /head of the national focal point shall:

35.1. make policy in the field of management of the introduction of the resources of European Union structural funds and the Cohesion Fund (hereinafter - European Union funds) ,the EEA Financial Mechanism and Norwegian Financial Mechanism (hereinafter - the EEA and Norwegian Financial Mechanisms) and the Latvian-Swiss Cooperation Programme; in the field of national (European Union Member State) State aid control (except for issues on providing aid to activities with agricultural products mentioned in Annex I to the Treaty on the Functioning of the European Union, as well as in the fishery, aquaculture and forestry sector).

35.2. perform the functions of the Ministry as the national focal point of European Union structural funds and the Cohesion Fund;

35.3. perform the functions of the Ministry as the national focal point of the EEA and Norwegian Financial Mechanism;

35.4. perform the functions of the Ministry as the national focal point of the Latvian-Swiss Cooperation Programme;

35.5. performs the functions of the national coordinator in issues of foreign financial assistance of the European Union pre-accession financial mechanisms PHARE programme and the national coordinator in issues of foreign financial assistance in the programmes of the European Union Financial Mechanism programme "Transition Facility for Administrative Capacity-Building";

35.7. implement the planning, introduction and supervisory functions of the Ministry as the authority in charge of European Union Funds in the 2007 - 2013 programming period for technical assistance activities and the European Social Fund reforms activity;

35.8. coordinate the work of the Ministry with respect to the formation of the position of the State regarding European Union Cohesion Policy and the European Union financial mechanisms related thereto;

35.9. ensure operational supervision in the institution subordinate to the Ministry - the Central Financial and Contracting Agency;

35.10. fulfil the duties of the national coordinator of Latvia on issues regarding Twinning and Twinning Light projects.

36. The Head of the Administration shall:

36.1. make policy in the field of State real estate administration; in the field of public procurement; in the field of public and private partnership;

36.2. ensure the development of the draft budget of the central apparatus of the Ministry and the preparation of the draft consolidated budget of the Ministry (unit), shall control the fulfilment of the budget of the Ministry for the current budgetary year;

36.3. ensure the development of the unified unit accounting policy, shall ensure the accounting records of the programmes and sub-programmes to be fulfilled by the Ministry, shall ensure the preparation of the consolidated financial reports of the unit;

36.4. procure the goods and services required for the operation of the Ministry, shall ensure the implementation of the support processes related thereto;

36.5. ensure the development and implementation of the human resources management policy of the Ministry;

36.6. ensure the implementation and supervision of the document management processes;

36.7. ensure the circulation and protection of classified information of official secret objects, NATO and/or the European Union, arrangement of special record-keeping;

36.8. ensure the supplementary lawfulness check of the development planning documents, newsletters, draft Cabinet orders and legal acts developed by the Ministry and the institutions subordinate thereto and the conformity thereof to the legal technique requirements;

36.9. ensure the preliminary lawfulness supplementary check of the management decisions, contracts and internal legal framework of the Ministry, shall ensure the representation of the Ministry in legal proceedings, except for proceedings related to the competence of the European Union Funds Affairs Department;

36.10. coordinate the review of the appeals of disciplinary cases;

36.11. organise the development of the operational strategy of the Ministry;

36.12. ensure operational supervision in the institution subordinate to the Ministry - the Procurement Monitoring Bureau;

36.13. coordinate the process and risk management of the Ministry of Finance.

V. Competence of the Structural Units of the Ministry

37. The Budget Department shall perform the following tasks:

37.1. analyse and prepare proposals for enhancement of the State budget expenditure policy and for the provision of the introduction thereof;

37.2. prepare analytical calculations and information summary, in order to ensure the adoption of the decisions related to the development of the draft medium-term budget laws and the draft annual budget law;

37.3. prepare the calculations of the total maximum permissible amount of expenditure for the medium term and the maximum permissible amount of expenditure in breakdown by ministries;

37.4. in line with the competence, take part in the preparation of the draft medium-term budget framework law;

37.5. develop the draft annual State budget law and the explanations thereto;

37.6. ensure the fulfilment of the annual State budget law, by assessing the requests prepared by the ministries for the distribution of State budget financial resources and expenditures, assessing the requests submitted by the ministries regarding the increase of the appropriation set by the annual State Budget Law in cases prescribed by the law On Budget and Financial Management, requests submitted by the ministries regarding re-allocation of the appropriation among the ministries, programmes, sub-programmes and budget expenditure codes in accordance with the economic categories, requests submitted by the ministries for the re-allocation of the funds of the projects co-financed by European Union policy mechanisms and other foreign financial assistance, requests submitted by the ministries on the re-allocation of the appropriation approved within the programme "Appropriation Reserve" of the annual State Budget Law and by preparing the relevant order of the Minister;

37.7. review the requests submitted by the ministries for granting the financing from the funds for unforeseen events and, in line with the decision adopted by the Cabinet, shall prepare the corresponding draft orders of the Minister;

37.8. assess and aggregate the proposals submitted by the ministries for the second reading and review of the draft annual State budget law at the Cabinet meeting;

37.9. provide advisory and methodological assistance to the ministries on the issues of preparation of the draft budget, ensuring the implementation thereof and the implementation of the State budget expenditure policy;

37.10. prepare analytical and presentation materials and information about the State budget planning, implementation and the budget expenditure policy implemented in the State;

37.11. ensure the introduction, maintenance and enhancement of the content of information systems within the State budget planning process.

38. The Document Management Department shall perform the following tasks:

38.1. ensure the registration, circulation and sending of documents;

38.2. ensure uniform task fulfilment control for the fulfilment of all tasks assigned to the Ministry;

38.3. ensure the processing and circulation of documents in the DAUKS document electronic circulation and task control system of the State Chancellery;

38.4. ensure the retention, description and destruction of the documents to be retained permanently and temporarily, as well as shall ensure the formation, availability and use of the reference system of the documents accrued in the archives of the institution in accordance with the instructions from the National Archives of Latvia;

38.5. ensure the development of the unified file register of the ministry, preparation of the historical reference and descriptions, as well as shall prepare and submit the files to be stored permanently and for a long term to the National Archives of Latvia;

38.6. ensure the function of the Secretariat of the Minister, the State Secretary and the Head of Administration;

38.7. ensure the keeping of minutes of the management meetings of the Minster and the State Secretary, preparation, registration and storage of the minutes, as well as shall aggregate the materials on management meetings;

38.8. methodically manage and provide advice to the structural units of the Ministry and the institutions subordinate to the Ministry on issues on the drafting, execution, archiving of the documents, as well as on issues on fulfilment of the assigned tasks;

38.9. ensure the function set by the 6 January 2004 Cabinet regulation No. 21 Regulations regarding the Protection of Official Secrets, and North Atlantic Treaty Organisation, European Union and Foreign State Institution Classified Information for the official carrying out the work with the processing, circulation and retention of official secret objects, NATO or EU classified information.

39. The European Union Funds Affairs Department shall perform the following tasks:

39.1. review the application on the disputed decisions of the cooperation authority and the local governments of the cities of the Republic of Latvia regarding the approval, qualified approval or refusal of the project proposal, or regarding the temporary prohibition to participate in the calls for project proposals, and shall prepare the draft decision in the case;

39.2. review the applications of the beneficiaries, being direct or indirect public administration institutions, derived public entities or other State institutions, regarding the disputed decisions of the cooperation authority, and shall prepare the decision on the project file, as well as shall review the applications of natural persons regarding the decisions adopted by the cooperation authority within the scope of the fulfilment of the contract on project implementation;

39.3. represent the interests of the Ministry in the court instances of all levels and shall enter regular information updates in the database on the court proceedings, if the project promoter is a private individual, regarding the decisions mentioned in Clause 39.1 of the rules of procedure;

39.4. carry out the analysis of reasons for the cancellation of the decisions of the cooperation authority and the local governments of the cities of the Republic of Latvia and, if necessary, shall provide proposals for enhancement of the work.

40. The European Union Funds Audit Department shall perform the following tasks:

40.1. implement the functions of the Audit Authority of European Union funds in the 2014 - 2020 programming period;

40.2. implement the function of the Audit Authority of the EEA and Norwegian Financial Mechanisms;

40.3. implement the function of the Audit Authority of the Internal Security Fund and the Asylum, Migration and Integration Fund in 2014-2020;

40.4. implement the function of the Audit Authority of the Fund for European Aid to the Most Deprived in the 2014-2020 programming period;

40.5. coordinate the cooperation of the ministries and institutions in the issues on the protection of European Union financial interests, shall perform the functions of the Anti-fraud Coordination Service (AFCOS) and implement the function of the Secretariat of the council for coordination of the protection of European Union financial interests.

41. The European Union Funds Strategy Department shall perform the following tasks:

41.1. ensure the preparation of European Union funds planning documents and the amendments thereto;

41.2. in cooperation with other institutions involved in the management of European Union funds, shall coordinate the introduction of amendments to the European Union funds planning documents;

41.3. ensure the review of the proposals for criteria for the assessment of project proposals and regulations for the implementation of the activity developed by the competent authorities;

41.4. prepare strategic reports with respect to the management of European Union funds contributions;

41.5. ensure the coordination of the activities co-financed by European Union funds operational programmes with other financial mechanisms, as well as other State development and investment planning documents at the strategic level, development of the position of the Department in respect thereto and ensuring the coordination thereof;

41.6. ensure the assessment of the European Union funds, as well as the EEA and Norwegian Financial Mechanisms. Organise the ex-ante assessment of the European Union funds planning documents, as well as shall ensure support to the European Commission in organising the ex-post assessment of European Union funds programmes;

41.7. coordinate the formulation of Latvia’s standpoint for the management and introduction of the European Union cohesion policy in Latvia;

41.8. take part in formulating and developing Latvia’s standpoint regarding European Union multi-annual budget planning, inter alia, in developing amendments with respect to cohesion policy financing;

41.9. ensure the planning functions of the Ministry as the national focal point of the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programme with respect to the conclusion and fulfilment of the Memoranda of Understanding.

42. The European Union Funds Monitoring Department shall perform the following tasks:

42.1. monitor the introduction of European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programmes, allocation objectives and achievement of outcomes, shall analyse cases of irregularities, results of performed verifications, shall prepare the governance declaration for the European Union;

42.2. submit European Union fund large-scale project proposals and modification proposals thereof for the assistance financed by the European Commission in the Joint Assistance to Support Projects in the European Regions (hereinafter - JASPERS) and to the European Commission, as well as communicate with them in issues on large-scale projects;

42.3. organise the European Union funds monitoring committees and sub-committees, as well as regular meetings with the European Commission, shall fulfil the functions of the Secretariat of the monitoring committee;

42.4. provide information on the introduction of European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programmes to the Cabinet, the Saeima, Working Group of the Coalition Partners regarding EU funds issues, meetings, to the European Commission and other stakeholders;

42.5. coordinate the operation of the JASPERS technical assistance European Commission mechanism in Latvia, as well as the preparation of information to the European Investment Bank, as well as other international financial institutions, for the purposes of ensuring the fulfilment of the conditions contained in the loan agreements;

42.6. coordinate the process of closure and follow-up monitoring issues of European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programmes.

43. The European Union Funds Management and Control Department shall perform the following tasks:

43.1. establish and introduce the management and control system corresponding to the principles of introduction and safe financial management of European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programmes;

43.2. carry out horizontal data analysis within the process of the administration of irregularities of European Union funds, as well as shall perform separate duties and take part in reporting irregularities to the European Commission in the meetings of the working group;

43.3. organise and coordinate the risk management process of European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programmes in the national focal point;

43.4. coordinate the process of approval of the audits of the draft reports received on the management and control system of European Union funds, the EEA and Norwegian Financial Mechanisms in the national focal point and shall monitor the introduction of the recommendations expressed to the national focal point within the scope of the audits;

43.5. implement the functions of administration of the technical assistance of European Union funds in the 2007 - 2013 and 2014 - 2020 programming period and the European Social Fund reforms activity;

43.7. take part in formulating and defending the interests of Latvia with respect to the strategic planning of the European Union Cohesion Policy, in line with the competence, shall ensure involvement in the development of the European Union and donor state level and national legal framework, planning documents, positions, provision of the opinion, in the representation at the European Union, donor state and national level meetings and working groups;

43.8. provide legal support in introducing European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programme;

43.9. perform verifications of the delegated functions of the national focal point, inter alia, the on-site verifications of European Union funds projects, and shall monitor the introduction of recommendations expressed as a result of said activities;

43.10. prepare the annual summary of the controls carried out with respect to European Union funds;

43.11. Develop the guidelines and methodological materials for the purposes of introducing European Union funds, the EEA and Norwegian Financial Mechanisms and the Latvian-Swiss Cooperation Programmes.

44.1. develop, monitor and coordinate the proposals for the shadow economy restriction policy;

44.2. take part in the development of the draft legal acts governing the State tax policy and tax administration and the draft policy planning documents and the assessment of the impact of the draft legal framework on the restriction of the shadow economy;

44.3. develop, review and coordinate the shadow economy combating proposals, as well as the coordination and monitoring of the implementation of solutions;

44.4. ensure the analysis of the shadow economy factors and influence, the assessment of the effectiveness of application of the shadow economy restriction measures and norms specified in the legal framework;

44.5. ensure the development of the performance indicators and objectives in the field of restricting the shadow economy;

44.6. ensure the coordination of the issues on combating shadow economy with the tax administration.

45.1. develop the policy planning documents and shall form the standpoint of the Ministry in the field of financial market policy;

45.2. enhance the legal framework governing the financial market;

45.3. in line with the set area of competence, jointly with the Ministry of Justice, shall make policy in the field of anti-money laundering and counter-terrorism financing;

45.4. coordinate the fulfilment of duties and liabilities of the Republic of Latvia as the holder of capital shares of international financial institutions;

45.5. coordinate the development and enhancement of the State aid programmes implemented in the form of financial instruments.

46. The Finance and Maintenance Department shall perform the following tasks:

46.1. ensure the preparation of the Ministry unit’s draft State budget for the next year and for the medium term, if necessary, the preparation of the unit’s draft State budget amendments;

46.2. prepare the draft State budget of the State budget programmes and sub-programmes to the fulfilled by the Ministry, and, if necessary, the preparation of the draft State budget amendments;

46.3. ensure regular performance of the analysis of the Ministry unit’s State budget implementation, incl.:

46.3.1. shall ensure the preparation of the proposals of the unit regarding granting of additional appropriation and reallocation of financing among the programmes/sub-programmes/projects and among the economic classification codes of expenditure;

46.3.2. shall organise the preparation and adjustment of the financing plans of the programmes and sub-programmes to be fulfilled in the unit in accordance with the requirements set by the guidance notes;

46.4. develop the expenditure estimates of the State budget programmes and sub-programmes to be fulfilled by the Ministry, as well as shall ensure the adjustment thereof within the set terms;

46.5. ensure the monitoring of the fulfilment of the State budget programmes and sub-programmes to be fulfilled by the Ministry;

46.6. ensure the acquisition of goods, receipt of services and construction works necessary for the operation of the Ministry in accordance with the requirements of the Public Procurement Law;

46.7. organise the issuance of goods to the structural units of the Ministry, as well as shall organise and carry out the annual inventory of the Ministry;

46.8. develop a single unit’s accounting policy in accordance with the legal framework in the field of budget accounting, shall ensure the accounting records of the programmes and sub-programmes to be fulfilled by the Ministry, shall prepare the consolidated financial statements of the unit;

46.9. shall ensure the administrative, technical and financial management of the projects financed by foreign states to be fulfilled by the Ministry, except for the management of projects, the management whereof has been delegated to other structural units;

46.10. shall ensure the uninterrupted availability, operation and development of the information systems of the Ministry, inter alia, by carrying out monitoring and control over the fulfilment and quality of the services necessary for the provision of information technology.

47. The Financial Management and Methodology Department shall perform the following tasks:

47.1. coordinate and enhance the State financial management and budget planning methodology;

47.2. develop and enhance the remuneration policy for the public sector employees;

47.3. develop draft legal acts on State budget planning issues, inter alia, regarding budget expenditure, revenue and other budget classifications and shall introduce the necessary changes to the single State budget planning and implementation information system;

47.4. develop the draft legal acts in the field of remuneration for public sector employees, inter alia, work remuneration and social guarantees, and in the fields related thereto:

47.4.1. for the officials and employees of public administration institutions;

47.4.2. for the officials and employees of central State budget institutions;

47.4.3. for the officials and employees of local government institutions;

47.4.4. for the members of the management board of ports;

47.5. perform calculations regarding the necessary financing for ensuring the remuneration system and introduction of changes, as well as other types of calculations during the course of development of the draft annual State budget law and amendments thereto;

47.6. develop the options for the revision of the monthly salary scale for State budget financed institutions with respect to changes in the minimum monthly wage, and shall perform calculations regarding the impact on the State budget revenue and expenditure;

47.7. maintain, update and enhance the system of accounts (database) of remuneration of officials (employees) and persons, including, civil servant offices and personnel information related thereto, of the State direct administration institutions, as well as the system of accounts (database) of remuneration of officials (employees) of other State and local government institutions and the system of accounts (database) of remuneration of officials (employees) of such capital companies, where all capital shares are owned by the State, local government or public private capital company;

47.8. carry out data analysis and shall prepare, on a regular basis, information summaries on the situation in the field of remuneration of the public sector employees;

47.9. on the basis of information referred to in Sub-clause 45.7 and data of the Central Statistical Bureau, shall prepare analytical reports on changes in remuneration in the public and private sector;

47.10. constantly provide consultations to the ministries and their subordinated institutions, other State institutions, local governments, State and local government capital companies, as well as other stakeholder institutions and private individuals on the issues of methodology of State financial management and budget planning.

48. The Fiscal Policy Department shall perform the following tasks:

48.1. develop the State fiscal policy strategy, shall manage and organise the development, coordination and approval of the fiscal policy objectives;

48.2. develop the draft legal acts necessary for the formation of fiscal policy, shall ensure the coordination thereof and carry out the post-approval follow-up of the implementation thereof;

48.3. manage the development of the planning documents of the national economy stabilisation and growth policy planning documents under the competence of the Ministry, including the Stability Programme, and the follow-up of the implementation thereof, as well as shall ensure the preparation of statements and reports on the fulfilment of the national economy stabilisation and growth policy planning documents;

48.4. methodically manage the general government balance and government debt level calculation supervision in accordance with the European integrated economic accounting system;

48.5. if necessary, shall organise the development, coordination, management of the international borrowing programmes aimed at stabilising the national economy, shall coordinate the cooperation with the creditor institutions and states;

48.6. form and defend the opinion of the Ministry regarding the general issues of economic policy, economic stabilisation and growth in the European Union and at the international level;

48.7. organise the participation of the representatives of the Ministry in the economics and financial affairs committees, working groups and councils of ministers;

48.8. ensure structured information exchange among the responsible structural units of the ministry with respect to the positions and instructions of the Republic of Latvia submitted for coordination to the Ministry, as well as the proposals and policy initiatives of the European Union and other international institutions;

48.9. form, coordinate and defend the standpoint of the Ministry with respect to the European Union annual budget and the European Union multi-annual financial framework, inter alia, with respect to the European Union legal framework regulating them;

48.10. ensure the administration of the system of the European Union’s own resources, inter alia, performance of Latvia’s own resource contributions into the European Union budget (development and planning of forecasts in the national budget, development of the legal framework, shall control the European Union control visits).

48.11. Ensure the development of the draft medium-term budget framework law;

48.12. ensure the development of the budgetary plan;

48.13. develop the position of the Ministry and proposals for the implementation of structural reforms of fiscal importance.

49. The Accounting and Audit Policy Department shall perform the following tasks:

49.1. make policy of the State in the field of accounting and reporting (except for the public sector);

49.2. make policy of the State in the field of audit of commercial companies and shall carry out national monitoring of the Latvian Association of Certified Auditors;

49.3. take part in the working groups and committees organised by the institutions of the European Union, as well as shall represent the interests of the State in the international institutions in the fields of issues of accounting, the reports thereof and audit of commercial companies.

50. The Internal Audit Department shall perform the following tasks:

50.1. make internal audit policy in public administration, as well as shall provide proposals to the Cabinet regarding the internal audit priorities for the current planning period;

50.2. carry out the assessment of operation of the internal audit structural units established in the ministries and institutions;

50.3. monitor the raising of the professional qualification of internal auditors and system of certification of internal auditors;

50.4. prepare the annual report for the Cabinet and the Treasury regarding the operation of the internal audit structural units in the ministries and institutions, inter alia, the internal control system assessment;

50.5. perform the function of the Secretariat of the Internal Audit Board;

50.6. provide independent, objective evaluation and consultations regarding the operation of the internal control system established in the Ministry, its subordinated institutions and capital companies, where the Ministry is the holder of the capital shares, as well as shall provide recommendations regarding the necessary improvements and shall monitor the implementation thereof;

50.7. carry out European Union funds management and control system audits and monitor the implementation of the recommendations expressed as a result of the audits in the institutions involved in the management of European Union funds (cooperation authorities, competent authorities);

50.8. assess the impact of the irregularities identified by the internal audit structural units of the institutions involved in the management of EU funds and foreign financial assistance on the operation of the management and control system;

50.9. perform the coordination and methodical management of the work of the internal structural units of the Treasury and the State Revenue Service;

50.10. coordinate the cooperation with external auditors, the process of coordination of the reports of the audits performed by the Treasury and shall monitor the implementation of the provided recommendations.

51. The Legal Department shall perform the following tasks:

51.1. ensure the supplementary lawfulness check of the development planning documents, newsletters, draft Cabinet orders and legal acts developed by the Ministry and the institutions subordinate thereto and the conformity thereof to the legal technique requirements;

51.2. ensure the preliminary lawfulness supplementary check of the management decisions, contracts and internal legal framework of the Ministry;

51.3. electronically enter into the DAUKS document electronic circulation and task control system, the projects of the Ministry supported in the Management Committee of the Ministry to be applied to the Meeting of State Secretaries, annotation supplement requests for the projects applied at the Meeting of the State Secretaries and the recalls of the projects of the Ministries, shall prepare the resolution projects of the State Secretary on the assessment in the Ministry of the draft development planning documents, newsletters, Cabinet orders and other legal acts announced at the Meeting of State Secretaries;

51.4. ensure the representation of the Ministry in legal proceedings;

51.5. ensure supervision over the lawfulness of decisions and actions of the institutions subordinate to the Ministry in the application of the legal framework related to the field of the State civil service, shall perform official inspections on the actions of the employees of the Ministry and shall prepare the official inspection report, shall investigate the disciplinary cases initiated in the Ministry regarding the actions of the employees;

51.6. make policy in the field of State real estate administration; in the field of public procurement; in the field of public and private partnership;

51.7. inform the structural units of the Ministry and the institutions subordinate to the Ministry on the newly adopted legal acts of the European Union, shall coordinate the codification, transposition of the legal acts and translation/terminology issues under the competence of the Ministry;

51.8. in cooperation with the competent structural units, shall develop the standpoints of the Republic of Latvia regarding the infringement procedures initiated by the European Commission against the Latvian State in issues under the competence of the Ministry;

51.9. verify the documents received from other institutions in accordance with Section 24, parts three and four of the Law on the Compensation of Losses Caused by Public Administration Institutions and shall notify the person on the disbursed compensation, if necessary, requesting additional documents from the decision-making institutions. If necessary, shall prepare the decision on the disbursement of compensation for loss in instalments;

51.10. prepare and ensure the submission of reports to the Cabinet regarding all decisions of the institutions or court rulings on the disbursement of compensation for losses from the State basic budget received during the relevant time period.

52. The State Aid Control Department shall perform the following tasks:

52.1. carry out the preliminary assessment of the proposals of the planned aid programmes or individual aid projects, as well as of the planned amendments to the existing aid programmes or individual aid projects, except for issues on providing aid to activities with agricultural products mentioned in Annex 1 to the Treaty on the Functioning of the European Union, as well as in the fishery, aquaculture and forestry sector;

52.2. carry out information exchange between the European Commission and the competent Latvian institutions on issues related to aid programmes and individual aid projects applied for by Latvia, as well as the complaints submitted by means of the European Union secure electronic mail system;

52.3. prepare annual reports on aid granted in the Republic of Latvia to the industry and other sectors, except for aid to activities with agricultural products mentioned in Annex 1 to the Treaty on the Functioning of the European Union, as well as in the fishery, aquaculture and forestry sector, in accordance with the requirements of the European Union and notifications on subsidies in accordance with the requirements of the World Trade Organisation;

52.5. prepare the draft legal framework for the making of State aid control policy in Latvia, as well as the necessary amendments to the legal framework for the introduction of the European Union requirements in the field of State aid control, except for issues related to planning or granting of aid to activities with agricultural products mentioned in Annex 1 to the Treaty on the Functioning of the European Union, as well as in the fishery, aquaculture and forestry sector;

52.6. inform the structural units of the Ministry, line ministries and other public administration and local government institutions on updates in the field of State aid, inter alia, the latest updates in European Union law;

52.7. prepare opinions regarding draft documents developed by European Commission services. Prepare the overall opinion of Latvia for submission to the European Commission and other foreign institutions, as well as shall prepare the national position regarding the issues to be reviewed at the meetings of the Council of the European Union in the field of State aid control;

52.8. prepare reports, as well as provide methodological assistance to State and local government institutions, other natural persons and legal entities regarding State aid control issues;

52.9. take part in the meetings organised by Latvian institutions, the European Commission, as well as other foreign institutions regarding State aid control issues.

53. The Communication Department shall perform the following tasks:

53.1. ensure the function of the management of communication of the Ministry, shall form the media relations, inter alia, shape the public image of the Ministry, and shall promote communication among the employees of the Ministry;

53.2. timely distribute and precisely explain the official opinion and information of the Ministry to mass media, as well as shall ensure an operative response to the distribution of false or imprecise information in mass media;

53.3. plan, prepare and implement the public relations and communication projects;

53.4. implement the European Union funds communication strategy for 2007 - 2015 and the EU strategy for 2015 - 2022, and the implementation of the informative and publicity measures under the responsibility of the EU funds national focal point;

53.5. organise the work of mass media representatives in the Ministry, events organised by the Minister and the management of the Ministry;

53.6. consult the employees of the Ministry on communication issues;

53.7. cooperate with other public relations, communication or press agencies in the public administration system, in order to ensure the observance of uniform principles for ensuring the communication of the public administration;

53.8. carry out the functions of the "Reference Service" of the Ministry;

53.9. coordinate the formation and maintenance of the external internet sites of the Ministry and internal internet site of the Ministry, shall ensure the posting of the latest information therein in Latvian and English, as well as shall coordinate and ensure the maintenance and content formation of the social platforms of the Ministry;

54.2. in accordance with the requirements of the Treaty on the Functioning of the European Union, ensure the development of the necessary draft legal acts in the field of harmonisation of value added tax, electricity tax and excise duty;

54.3. assess the draft European Union legal acts regulating value added tax, electricity tax, excise duty and customs field at the initial stage of development thereof and shall prepare the national position of Latvia with respect to the particular draft legal act or the European Commission proposal;

54.4. take part in the preparation of instruction to the Ambassador on draft European Union legal acts regulating the field of value added tax, electricity tax, excise duty and customs to be reviewed in the Committee of Permanent Representatives;

54.5. take part in the preparation of the national position of Latvia with respect to the issues to be reviewed by the Council of Ministers of the European Union and the substantiation thereof in the issues of value added tax, excise duty, electricity tax and customs field policy pertaining to the interests of Latvia;

54.6. take part in the working groups and committees organised by the European Commission and the Council of the European Union in the field of value added tax, electricity tax, excise duty and customs, and shall ensure the expression of the position of Latvia therein;

54.7. prepare the opinions on the draft national positions prepared by other ministries, related to the field of value added tax, electricity tax, corporate passenger vehicle tax, excise duty and customs;

54.8. within the scope of its competence, shall assess draft international agreements on issues related to the field of value added tax, excise duty, electricity tax, and customs, and, if necessary, shall prepare the corresponding amendments to the legal framework;

54.10. review the European Union court rulings and initiated court cases in the European Union in the field of value added tax, electricity tax, excise duty and customs, and shall provide an opinion in respect thereto, as well as, if necessary, shall take part in the preparation of the draft standpoint, as well as shall take part in European Union court sessions as experts;

54.11. assess the proposals of other direct and indirect public administration institutions, non-governmental organisation and natural persons and legal entities for enhancement of the system of value added tax, corporate passenger vehicle tax, electricity tax, excise duty and customs and, if necessary, shall prepare the corresponding draft tax legal framework.

55.1. develop the proposals for the strategic courses of development of the tax administration and fee determination and administration policy;

55.2. take part in the working groups and committees organised by European Union institutions;

55.3. make State policy in the field of activities of public benefit organisations, by developing draft legal acts and development planning documents;

55.4. develop the draft development planning documents and legal acts governing the donation (charitable donation) of capital companies controlled by a public entity, as well as shall review the applications of State controlled capital companies on the performance of the donation (charitable donation), pledging transactions;

55.6. ensure the coordination of the project on implementation of the accruals principles (in the State and local government budget revenue accounting);

55.7. make State policy in the field of use of the State standard, precious metals, precious stones and the products thereof, by developing the legal acts and ensuring monitoring of the observance thereof;

55.8. make State policy in the field of gambling and lotteries operation.

56. The Tax Analysis Department shall perform the following tasks:

56.1. draft the State tax policy development strategy courses;

56.2. develop and coordinate the draft development planning documents governing the State tax system;

56.8. carry out the impact assessment of the draft tax and non-tax regulatory legal framework on the budget revenue and economics in accordance with the competence of the Department;

56.9. take part in the calculation of the value added tax resource base for making the contributions of the value added tax resource into the European Union budget;

56.10. on the basis of the collected data, the analysis and calculations carried out in the Department, shall take part in the preparation of information and statements on the tax policy impact and tax revenue.

57. The Local Government Operational Supervision and Financing Department shall perform the following tasks:

57.1. analyse the adequacy of the local government resources, shall develop proposals for State budget aid to local governments, and proposals for the policy of supervision of the financial operation of the local governments, and shall ensure the implementation thereof, in line with the competence;

57.2. on the basis of the monthly reports submitted by local governments into the budget reporting information system of central State budget institutions and local governments, shall develop and update the analytical materials on the financial situation of the local governments and shall ensure the supervision of conformity of the financial operation of local governments to the requirements of the legal framework;

57.3. prepare letters to local governments and the relevant State institutions on issues detected as a result of the analysis of the local government financial indicators and supervision of conformity of the financial operation of local governments to the requirements of the legal framework;

57.4. assess and prepare information on the audit results submitted by the Treasury and implementation of recommendations under the competence of the Department;

57.5. develop proposals for the policy of assuming local government borrowings, guarantees and other long-term liabilities, shall perform the forecasting of the annual limit of local government borrowings and guarantees, shall prepare the part of the draft annual State budget law and the draft medium-term law on local government borrowings, guarantees and long-term liabilities, shall form the analytical databases on the authorisations issued to the local government to take borrowings and issue guarantees;

57.6. during the process of development of the draft medium-term budget framework law, shall develop the draft agreement and statement of disagreement between the Latvian Association of Local and Regional Governments and the Cabinet, shall prepare the part of the draft medium-term budget framework law on State budget units 62 "Earmarked Grants to Local Governments" and 64 "Grants to Local Governments";

57.7. during the development of the draft annual State budget law, shall carry out the local government financial equalisation calculation, shall develop the draft agreement and statement of disagreement between the Latvian Association of Local and Regional Governments and the Cabinet, shall prepare the part of the draft State budget law, explanation on the State budget units 62 "Earmarked Grants to Local Governments" and 64 "Grants to Local Governments", in line with the competence, shall ensure the preparation of Annexes to the draft annual State budget law;

57.8. in line with the competence, shall develop the draft development planning documents and legal framework related to the policy of the formation of local government budget and financial operation of local governments;

57.9. assess and prepare opinions on the draft legal acts submitted by the ministries, by assessing the financial impact thereof on the local government budgets, inter alia, the requests submitted by the Ministry of Environmental Protection and Regional Development on granting funds to local governments from the State budget programme "Funds for Unforeseen Events";

57.10. prepare analytical and presentation materials and information on the requirements for local governments and financial situation of local governments set by the legal framework under the competence of the Department;

57.11. provide advisory and methodological assistance to local governments and other institutions on issues of the financial operation of local governments;

57.12. organise and ensure current negotiations of the Latvian Association of Local and Regional Governments and the Ministry, the work of the Local Government Financial Equalisation Fund Council, the Standing Committee for Coordination of the Local Government Financial Stabilisation Projects and the Local Government Borrowing and Guarantee Control and Supervision Council.

58.2. execute the documents regarding the appointment to and dismissal from office, posting to another position, granting of the status of a civil servant, granting of leave, performance of additional duties, replacement, on-job training, awarding of civil servants and employees of the Ministry, as well as the heads of the institutions subordinate to the Ministry;

58.3. coordinate personnel recruitment of the Ministry, induction of new civil servants and employees and the performance and the process of appraisal of the performance results of civil servants and employees of the Ministry and the heads of the subordinated institutions;

58.4. methodically manage and coordinate the preparation of the descriptions of the office duties of civil servants and the job duties of employees of the Ministry and regular updates thereof;

58.5. carry out job classification and coordination, and shall organise the coordination of such classification with the State Chancellery;

58.6. prepare proposals on the employee category and submit them for approval;

58.7. provide advisory support on human resources management issues to the heads of structural units, employees of the Ministry, as well as the human resources management specialists of the institutions subordinate to the Ministry;

58.8. perform the accounting of job vacancies of the Ministry and shall organise recruitment tenders for the vacancies of civil servants and employees, as well as national expert job vacancies;

58.9. arrange and regularly supplement the personal files of personnel, as well as shall perform personal data accounting in the database, shall provide information, on a regular basis, on personnel under the procedure prescribed by the legal framework;

58.10. coordinate the process of raising the qualification of civil servants and employees of the Ministry.

59. The National Economy Analysis Department shall perform the following tasks:

59.1. carry out national economy and public finance analysis, by preparing regular analytical materials (reports, insights, press releases, etc.) on the development of the national economy and public finance;

59.2. take part in the preparation of strategic fiscal policy documents (State Budget Law for the current year, draft Medium-Term Budget Framework Law, Stability Programme, Budget Plan);

59.4. via the EU funds model, shall ensure the EU funds impact assessment on the Latvian national economy during the process of the preparation of forecasts of macroeconomic indices;

59.5. perform regular benchmark analysis of the national economy development with the neighbouring countries and other countries, by ensuring the evaluation of the condition of the State in the international context;

57.6. perform regular consultations with national and international cooperation partners regarding the forecasts of macroeconomic indices;

59.7. in cooperation with other structural units and institutions of the Ministry of Finance, shall carry out general government budget balance assessment in accordance with the European System of Accounts methodology;

59.8. develop, on a regular basis, the short-term and medium-term forecasts of the public finance indices (general government budget total budget revenue, expenditure, balance);

59.9. perform structural budget balance calculations and the assessment of sustainability of public finance;

59.10. maintain and develop the models of forecasting macroeconomic and fiscal indices, inter alia, shall ensure the development of methodology, documentation thereof, as well as the collection of statistical data necessary for operation of the models, formation and maintenance of databases.

60. The Direct Tax Department shall perform the following tasks:

60.1. develop the draft development planning documents, draft laws and other legal acts of the State tax policy governing the systems in the field of direct taxes and in the field of lotteries and gambling fee and tax;

60.2. in accordance with the requirements of the Treaty on the Functioning of the European Union, ensure the development of the necessary draft legal acts in the field of the harmonisation of direct taxes;

60.3. assess the draft European Union legal acts regulating the direct tax field at the initial stage of development thereof and shall prepare the national position of Latvia with respect to the particular draft legal act or the European Commission proposal;

60.4. take part in the preparation of the instruction to the Ambassador on the draft European Union legal acts regulating the direct tax field to be reviewed in the Committee of Permanent Representatives;

60.5. take part in the preparation of the national position of Latvia with respect to the issues to be reviewed by the Council of Ministers of the European Union and the substantiation thereof in the direct tax policy issues pertaining to the interests of Latvia and shall prepare the opinions on the draft national positions prepared by other ministries, related to the field of direct taxes;

60.6. take part in the working groups and committees of the European Commission and the Council of the European Union and shall ensure the expression of the position of Latvia therein regarding the issues of direct taxes;

60.7. develop draft cross-border (inter-governmental) agreements on tax issues, shall coordinate them by way of cross-border negotiations and submit them to the government for approval and, within the scope of its competence, shall assess other draft cross-border agreements on issues related to the field of direct taxes and issues of the field of lotteries and gambling fee and tax;

60.8. assess the draft development planning documents, draft laws and other draft legal framework related to the direct taxes and lotteries and gambling fee and tax developed by other institutions, and shall prepare opinions in respect thereto;

60.9. review European Union court rulings and initiated court cases in the European Union in the field of direct taxes and shall provide an opinion in respect thereto, as well as, if necessary, shall take part in the preparation of the draft standpoint;

60.10. assess the proposals of other direct and indirect public administration institutions, non-governmental organisation and natural persons and legal entities for enhancement of the system of taxes and fees and, if necessary, shall prepare the corresponding draft tax legal framework.

VI. Working Groups, Committees, Councils

61. The Minister or the State Secretary may, by their order, establish working groups, committees and councils (hereinafter - the working group) for the fulfilment of separate tasks.

62. The working groups, where it is intended to involve representatives of other institutions (other than subordinated institutions) and private individuals, shall be established by the Minister. The working groups, where it is intended to involve representatives of other institutions or private individuals, may also be established by the State Secretary, if the working group is being established for the purposes of solving the issue under the competence of the Ministry of Finance or if other institutions or private individuals are invited for participation in the working group as experts of the relevant branch or field.

VII. Verification of the Management Decision

63. The preliminary basic verification of the feasibility and lawfulness of the management decision of the Ministry shall be carried out by the project promoter and the relevant higher official, by initialling the projects, as well as the adopter of the decision, by signing the decision.

64. The procedure for the supplementary verification and follow-up verification of the management decisions of the officials of the Ministry shall be prescribed by the internal regulatory enactment issued by the State Secretary.

VIII. Final Provisions

65. To recognise as null and void the 17 November 2015 rules of procedure of the Ministry of Finance No. 1216/9 Rules of Procedure of the Ministry of Finance.

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